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BEPS: Everything asset managers need to know

Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, looks at the key BEPS actions impacting the asset management industry.

February 01 2016

Renewable energy tax credits extended in US

Gusty gains: Wind tax credits will remain a money spinner for companies The US renewable energy sector should see continued growth now that certain tax credits available to US taxpayers have been extended by the Consolidated Appropriations Act of 2016.

Joe Stanley-Smith, February 01 2016

Deals of the month

See who has done the tax work on this month’s biggest deals

February 01 2016

The Cunningham column: Asian Budgets to focus on national over international tax

The Budget season is about to start in Asia. Ralph Cunningham believes finance ministers are likely to prioritise local or regional concerns rather than get involved in any deep discussions about base erosion and profit shifting.

Ralph Cunningham, February 01 2016

Belgian excess profits tax scheme illegal, says Vestager

European Competition Commissioner Margrethe Vestager will announce that the Belgian 'excess profits' tax scheme is illegal in a press conference on Monday, January 13.

Joe Stanley-Smith, February 01 2016

Australia-Germany ink post-BEPS double tax agreement

On November 13 2015 the Australian and German finance ministers, Mathias Cormann and Wolfgang Schauble, signed a new double tax agreement in Berlin. The agreement represents the first post-BEPS treaty agreed between two major economies.

Amelia Schwanke, February 01 2016

New Canadian payroll withholding tax exemption

Carrie Aiken and Dan Jankovic of Blake, Cassels & Graydon unpick the new Canadian payroll withholding tax exemption, analysing how qualifying taxpayers can benefit and providing tips for continued compliance.

February 01 2016

2016 brings tax changes for foreign pension funds in Mexico

Mexico is one of the few countries with a special exemption regime for foreign pension funds investing in the country. This exemption was incorporated into the tax system as a general withholding exemption for such funds when obtaining any type of Mexican source income through a presidential decree published on March 25 1992, and then into the Income Tax Law in July of that year. Raul Morales Medrano of Chevez, Ruiz, Zamarripa y Cía, outlines the latest changes impacting pension funds in Mexico.

February 01 2016

Argentina: Argentina: Exchange control and foreign trade news

Andrés Edelstein Ignacio Rodríguez On December 17 2015 the Argentine Central Bank (BCRA) issued Communication A 5850 by which important amendments where introduced to the Exchange Currency Market (MULC) regulations related to the payment of imports of goods and services as well as to the requirements for the formation of foreign assets by Argentine residents, and to the regulations related to financial debts with non-residents.

February 01 2016

Australia: ‘Significant global entities’ in Australia contending with new anti-avoidance laws

Melissa Lim As a result of and consistent with increased international cooperation via G20/OECD actions in 2015, Australia's 2016 tax landscape will be dominated by a focus on combating perceived or actual multinational tax avoidance. The biggest impact will be on 'significant global entities', that is, those with an annual global income of A$1 billion or more.

February 01 2016

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